From the Los Angeles Times:
Apparently acting without City Council approval, Bell spent nearly $95,000 to repay loans that then-City Manager Robert Rizzo made to himself from his retirement accounts, a draft state audit reviewed by The Times shows.
The auditors found no evidence that council members even knew about the repayments, which occurred in 2008 and 2009.
“We found the city’s system of internal control to be nonexistent, as all financial activities and transactions revolved around one individual, the former chief administrative officer, who had complete control and discretion over how city funds were used,” the auditors wrote.